Schwarz on tax treaties
Schwarz on Tax Treaties', now in its sixth edition, is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with not only the European Union and international law b...
| Main Author: | |
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| Format: | eBook |
| Language: | English |
| Published: |
Alphen aan den Rijn, The Netherlands
Kluwer Law International B. V.,
[2021]
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| Edition: | Sixth edition. |
| Subjects: | |
| Online Access: | EBSCOhost Перейти в каталог НБ ТГУ |
| LEADER | 03330cam a2200433 i 4500 | ||
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| 001 | koha001012789 | ||
| 003 | OCoLC | ||
| 005 | 20250222065937.0 | ||
| 006 | m d | ||
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| 008 | 230106t20212021ne ob 001 0 eng d | ||
| 035 | |a koha001012789 | ||
| 040 | |a N$T |b eng |e rda |e pn |c N$T |d N$T | ||
| 020 | |a 9789403526317 |q (electronic bk.) | ||
| 020 | |a 9403526319 |q (electronic bk.) | ||
| 020 | |z 9789403526300 | ||
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| 050 | 4 | |a KD5380 |b .S349 2021eb | |
| 082 | 0 | 4 | |a 343.04 |2 23/eng/20230109 |
| 049 | |a MAIN | ||
| 100 | 1 | |a Schwarz, Jonathan, |9 910325 | |
| 245 | 1 | 0 | |a Schwarz on tax treaties |c Jonathan Schwarz, BA, LLB (Witwatersrand); LLM (University of California, Berkeley), FTII, Barrister, Advocate of the High Court of South Africa, Barrister and Solicitor, Alberta, Canada. |
| 246 | 3 | 0 | |a Tax treaties |
| 250 | |a Sixth edition. | ||
| 264 | 1 | |a Alphen aan den Rijn, The Netherlands |b Kluwer Law International B. V., |c [2021] | |
| 300 | |a 1 online resource | ||
| 588 | 0 | |a Print version record. | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a The legal framework : international law -- The legal framework : national law : The United Kingdom; Éire (Ireland) -- The legal framework : European law -- Interpretation of tax treaties -- Scope of tax treaties : taxes covered, territorial, and temporal scope -- Access to treaty benefits : fiscal domicile, personality, and nationality -- Permanent establishment -- Distributive provisions of income tax treaties -- Business profits -- Income from property -- Employment and pensions -- Capital gains -- Other income and miscellaneous cases -- Treaties and European tax directives -- Elimination of double taxation -- Non-discrimination -- Treaty shopping and other avoidance -- Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting -- Administration of treaties -- Disputes and mutual agreement procedure -- EU directive on dispute resolution and the Arbitration Convention -- International administrative cooperation. | |
| 520 | 8 | |a Schwarz on Tax Treaties', now in its sixth edition, is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with not only the European Union and international law but also their own tax rules, administrative law and constitutional rules whose variations reflect domestic values of each society. Thus, treaties need to be seen both in their international context and the wider legal systems of contracting states.00This edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK and Irish domestic law and treaty developments, international and EU law. | |
| 653 | 0 | |a Double taxation |v Treaties. | |
| 653 | 0 | |a Foreign trade regulation |z Great Britain. | |
| 653 | 0 | |a International business enterprises |x Taxation. | |
| 655 | 0 | |a EBSCO eBooks |9 905790 | |
| 856 | 4 | 0 | |3 EBSCOhost |u https://www.lib.tsu.ru/limit/2023/EBSCO/3064486.pdf |
| 856 | |y Перейти в каталог НБ ТГУ |u https://koha.lib.tsu.ru/cgi-bin/koha/opac-detail.pl?biblionumber=1012789 | ||
| 910 | |a EBSCO eBooks | ||
| 999 | |c 1012789 |d 1012789 | ||
| 039 | |||